medium · Principles of Finance capital-budgeting

A firm is considering a project with an initial investment of $1,000 and expected cash inflows of $600 in Year 1 and $600 in Year 2.

If the cost of capital is 10%, how do the Internal Rate of Return (IRR) and the Modified Internal Rate of Return (MIRR) compare?

  1. IRR and MIRR are both 20% because the total inflow is 1,200 on a 1,000 investment.
  2. IRR is approximately 13.1% and MIRR is approximately 12.2%.
  3. IRR is lower than MIRR because the project's return is higher than the cost of capital.
  4. The MIRR cannot be calculated without knowing the terminal value of the firm's assets.

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